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HMRC internal manual

Self Assessment Claims Manual

HM Revenue & Customs
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Overpayment relief: Form of claims

The person applying for overpayment relief must make a claim to HMRC for repayment or discharge of the amount of tax which they believe they should not have paid, or should not be due. Any existing self-assessment should be left unchanged.

A person cannot make an overpayment relief claim by including it in an individual, trust, partnership or company tax return. Claims should not be accepted if they are made on an SA return form (SA100) or equivalent, such as the Trust and Estate Tax Return SA900.

Overpayment relief claims must be made by the person who is due the relief except for overpayment relief claims arising from mistakes in partnership returns - see SACM12045.

Overpayment relief claims must be made in writing and

  • must clearly state that the person is making a claim for overpayment relief
  • identify the tax year or accounting period for which the overpayment or excessive assessment has been made
  • state the grounds on which the person considers that the overpayment or excessive assessment has occurred
  • state whether the person has previously made an appeal in connection with the payment or the assessment
  • if the claim is for repayment of tax, you must have documentary proof of the tax deducted or suffered in some other way as you may be required to provide this at a later date - see SACM3015
  • include a declaration signed by the claimant stating that the particulars given in the claim are correct and complete to the best of their knowledge and belief
  • state the amount that the person believes they have overpaid.

Para 1(4) Schedule 1AB TMA 1970

Para 51(4) Schedule 18 FA 1998 as amended

Para 31 Schedule 1 FA 2010